https://www.taxtmi.com/caselaws?id=166502 An assessment completed beyond the statutory limitation period was held to be time-barred and without jurisdiction, because it was made after the last permissible date under the applicable scheme. The void assessment could not be sustained, and the revisional proceedings founded on that invalid assessment also failed. The effect was that both the assessment and the consequential revision were liable to be set aside, with relief going to the assessee. No substantial question of law arose for interference on the facts presented. en-us Tue, 26 Jul 2011 00:00:00 +0530 Tue, 30 Sep 2014 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166502 An assessment completed beyond the statutory limitation period was held to be time-barred and without jurisdiction, because it was made after the last permissible date under the applicable scheme. The void assessment could not be sustained, and the revisional proceedings founded on that invalid assessment also failed. The effect was that both the assessment and the consequential revision were liable to be set aside, with relief going to the assessee. No substantial question of law arose for interference on the facts presented. Case-Laws VAT and Sales Tax Tue, 26 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166502